أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Well, different accountants use provision for doubtful debts in different ways.
1- Provision for doubtful debt is a contra asset account reported on balancesheet.
2- Some accountants use Provision for Doubtful debts to mean the expense reported on the income statement.